In this section:
It is important to pay your PAYE/National Insurance Contributions (NIC) on time or you may be charged a penalty and/or interest. The deadlines for paying are:
| Payment being made | Due date for electronic payments | Due date for postal payments |
|---|---|---|
| Class 1A NIC for 2011-12 | *22 July | 19 July |
| Any PAYE/Class 1 NIC payment due for 2012-13 month 03 or quarter 01 | *22 July | 19 July |
| *Note: As the 22 July falls on a weekend you need to have cleared funds in the HMRC account by 20 July, unless you are able to arrange a Faster Payment. | ||
As your Class 1A NIC payment is for the previous deduction year - to allocate it correctly - you must use the correct reference number. HM Revenue & Customs (HMRC) will have already sent you a payslip that shows you what this is – your Accounts Office reference followed by 1213. Use this for electronic payments by:
If you are using the BillPay service to pay by debit or credit card then you should replace 1213 with 1212.
To make payments by Bank Giro, at a Post Office or exceptionally by post you should only use the Class 1A NIC payslip - which is pre-printed with the correct reference number - that HMRC sent you.
Please do not use a payslip from your P30B payment booklet. You should only use these to make your current year monthly or quarterly PAYE payments.
Do not include your Class 1A NIC payment with your month 03 or quarter 01 payment for 2012-13 otherwise it will be allocated to the wrong year and you may receive a reminder.
